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of <h1>Gujarat GST Rules Amended: New Sub-rule for Transporters, Common Enrolment Number Introduced, Changes to Rule 142 Explained.</h1> The Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018, effective from June 19, 2018, amends the Gujarat GST Rules, 2017. Key changes include the introduction of a new sub-rule allowing transporters registered in multiple states or union territories under the same PAN to apply for a unique common enrolment number using FORM GST ENR-02. Additionally, provisions are made for extending the time for recording final reports in certain circumstances, and amendments to rule 142 include references to sections 129 and 130. The amendments aim to streamline processes for transporters and enhance compliance.
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